CHATE TUTORIALS PVT. LTD. ,AURANGABAD V. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

MA 55/PUN/2024

AI Insights

Chate Tutorials Pvt. Ltd. filed Miscellaneous Applications against an ex-parte order of the Income Tax Appellate Tribunal, which had dismissed their appeals for non-prosecution. The dismissal was based on the absence of the assessee or any representative at the first scheduled hearing, and no adjournment application was filed. The assessee's counsel argued that they had not received any physical or postal notice about the hearing, and an email notice was overlooked, leading to the non-appearance. The Departmental Representative contended that the assessee's non-appearance justified the dismissal of the appeals. The Tribunal, upon reviewing the circumstances, agreed that the assessee was not given an adequate opportunity to present their case and thus recalled the dismissal order, scheduling a new hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 37853 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2021-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMNATH P MURKUNDE
• Assessee Lawyers: GOPAL NAVANDAR
• Keywords: TDS

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER MA Nos.52 to 56/PUN/2024 (Arising out of ITA Nos.476 to 480/PUN/2024) Assessment Years : 2017-18, 2018-19, 2020-21, 2021-22 & 2022-23 Chate Tutorials Pvt. Ltd. Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431003 Vs. ACIT, TDS Circle, Nashik PAN : NSKCO1565E (Applicant) (Respondent) Assessee by : Shri Gopal Navandar Department by : Shri Ramnath P Murkunde Date of hearing : 31-12-2024 Date of pronouncement : 31-12-2024 O R D E R PER R. K. PANDA, VP : The assessee through these Miscellaneous Applications requests the Tribunal to recall the ex-parte order passed by it dismissing the appeals and decide the appeals on merit after hearing both the sides. 2. The Ld. Counsel for the assessee referring to the contents of the Miscellaneous Applications submitted that the assessee has neither received any notice either physically or by post from the Registry. The notice issued through e- mail of the assessee on 24.05.2024 intimating that the hearing was scheduled on 2 MA Nos.52 to 56/PUN/2024 03.06.2024 remained un-noticed by the assessee for which it could not be communicated to the Authorized Representative. Further, the Tribunal has dismissed the appeals due to non-prosecution on the very first notice itself. He accordingly submitted that in the interest of justice, the order of the Tribunal be recalled and the appeals be heard and decide the same on merit. 3. The Ld. DR on the other hand submitted that the assessee did not appear on the appointed date of hearing for which the Tribunal has dismissed the appeals for want of prosecution. 4. We have heard the rival arguments made by both the sides and perused the record. A perusal of the order sheet entries shows that the appeals were fixed for hearing on 03.06.2024 for the first time and since neither anybody appeared nor any adjournment application was filed, the appeals were dismissed. Since the appeals were dismissed on the very first day of hearing due to non-prosecution, therefore, we find merit in the arguments of the Ld. Counsel for the assessee that no adequate opportunity was granted to the assessee and therefore, the same should be recalled and the appeals should be heard on merit. Considering the totality of the facts of the case, we recall the order of the Tribunal and fix the appeals for hearing on 19.02.2025 which was announced in the open court. It was further announced that no separate notice of hearing shall be issued by the Registry to 3 MA Nos.52 to 56/PUN/2024 which both the parties agreed. The Miscellaneous Applications filed by the assessee are accordingly allowed. 5. In the result, all the Miscellaneous Applications filed by the assessee are allowed. Order pronounced in the open Court on 31st December, 2024. Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 31st December, 2024 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. 4. The concerned Pr.CIT, Pune DR, ITAT, ‘A’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune 4 MA Nos.52 to 56/PUN/2024 S.No. Details Date Initials Designation 1 Draft dictated on 31.12.2024 Sr. PS/PS 2 Draft placed before author 31.12.2024 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order "